The author argues that attention to the question of who should decide an intergovernmental immunity issue--the states, the federal courts, the federal executive, or Congress--illuminates the law of eleventh amendment immunities and intergovernmental tax and regulatory immunities and supports all but a handful of the results courts have reached.…

In the revocation of Bob Jones University's tax exemption because of prohibition of interracial dating, these questions are addressed: Has the IRS the authority to interpret public policy, and if so, may it impinge on free exercise of religious beliefs that favor some organizations over others? (Author/MSE)

By seeking to compel a religious organization to conform to a perceived government policy, the Internal Revenue Service violates both the free exercise and establishment clauses of the first amendment. This would open the door for further use of taxing power to pressure religious organizations to change. (Author/MSE)

The United States Supreme Court is expected to rule on a case involving the tax-exempt status of educational institutions that have racially discriminatory policies, in particular, Bob Jones University. A picture of life at the school is offered along with an interview with its president. (MLW)

In light of two cases soon to be decided by the U.S. Supreme Court--"Bob Jones University v. United States" and "Goldsboro Christian Schools, Inc. v. United States"--this monograph discusses the issue of freedom of religion and racially discriminatory private religious schools. After noting the statutory basis of tax-exempt…

Examines the Internal Revenue Service's proposed procedures for reviewing the tax exempt status of private schools and the controversy surrounding the procedure. Concludes that fair administration of the procedure will result in net benefit to all concerned. Available from William and Mary Law Review, College of William and Mary, Williamsburg, VA…

State higher education-related referenda and 1986 voter response are listed concerning compensation of state employees, facility improvement, bond issues, English as the official state language, taxes and tax policy, lotteries for financing education, state trust funds for education funding, and governing boards. (MSE)

Explores six court cases in which the court addressed the permissibility of aid to higher education under the federal constitution. While state court interpretations may shift because of "Ex Corde Ecclesiae," the Papal constitution on higher education, it is seen as unlikely that federal or state taxing authorities will revoke…

Tuition tax credits are contended in this essay to be a way to sustain nongovernment schools. The discussion covers the origins of public education, clarification of the First Amendment, Supreme Court rulings, and politics and pluralism. (LBH)

The review of court cases decided in 1990 relating to higher education summarizes litigation concerning institutional powers, First Amendment law, search and seizure on campus, tort liability, institutional contracts, immunities, access to records, funding for institutions and students, employment practices, academic and disciplinary decisions,…

A review of litigation decided in 1987 relating to higher education institutions, faculty and staff, and students reflects the most important developments during the year and illustrates the dynamism and ferment on campuses. (Author/MSE)